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This is madness. It appears to suggest the if we send the results of the searches to clients without comment then we do not have to charge VAT on the results on which VAT has already been charged by the search agents or local authority. Surely this could result in our being considered negligent. However if we comment or report on the results of the searches then we charge VAT on the value of the searches. Commenting or reporting on the search results is part of our remit in the course of a purchase and VAT is charged on the cost of the reporting.
However I could have totally misunderstood this being a joint effort between the Law Society and HMRC!